Most properties shown in the Council Tax Valuation List must pay Council Tax. However, some properties are exempt under legislation set by the Government.
An exemption can only be applied if all the legal conditions are met. Not all qualifying conditions are detailed on this page.
We may ask you to provide evidence to support your application. You must also tell us if your circumstances change, as this may affect your entitlement to an exemption.
Council Tax exemptions fall under two categories. Occupied and unoccupied.
What we mean by occupied and unoccupied
- Occupied: Someone lives in the property as their sole or main residence
- Unoccupied: Nobody lives in the property as their sole or main residence
Unoccupied property exemptions
A property may be exempt from Council Tax if it is unoccupied and one of the following circumstances applies.
- Charity-owned property (Class B)
- The property is owned by a charity, has been unoccupied for less than six months, and was last used in furtherance of the charity's objectives
- Person detained elsewhere (Class D)
- The property is unoccupied because the owner or tenant is detained in prison, a hospital under court order, or another place of detention. This exemption does not apply where the detention is solely for non-payment of Council Tax, a fine, or a similar charge
- Person living permanently in a hospital or care home (Class E)
- The property has remained unoccupied after the owner or tenant has moved permanently into a hospital, nursing home, residential care home or similar establishment and the property was previously their sole or main residence
- Property left empty following the liable person passing away (Class F)
- The property has remained unoccupied from the date the liable person has passed away. The exemption normally applies:
- Until probate or letters of administration are granted; and
- For up to six months afterwards, provided the property remains unoccupied
- Occupation prohibited by law (Class G)
- The property is unoccupied because occupation is prohibited by law, restricted by a planning condition that prevents anyone living there, or because statutory action is being taken to prohibit occupation or acquire the property
- Minister of religion (Class H)
- The property is being kept available for occupation by a minister of religion as a residence from which they will carry out the duties of their office
- Person receiving care elsewhere (Class I)
- The property is unoccupied because the owner or tenant has moved elsewhere to receive personal care due to old age, illness, disability, mental disorder, or alcohol or drug dependence. The property must previously have been their sole or main residence
- Person providing care elsewhere (Class J)
- The property is unoccupied because the owner or tenant has moved elsewhere to provide personal care for someone who requires care because of old age, illness, disability, mental disorder, or alcohol or drug dependence. The property must previously have been their sole or main residence
- Student who lives elsewhere to study (Class K)
- The property is unoccupied and was last occupied by a student. All persons who would otherwise be liable for Council Tax must remain qualifying students
- Repossessed property (Class L)
- The property is unoccupied and possession has been taken by a mortgage lender
- Trustee in bankruptcy (Class Q)
- The property is unoccupied and liability for the property rests with a trustee in bankruptcy
- Caravan pitch or boat mooring (Class R)
- The property consists of a caravan pitch or boat mooring that is not occupied by a caravan or boat
- Unoccupied annexe (Class T)
- The property is an unoccupied annexe that forms part of another property and cannot legally be let separately because doing so would breach planning controls
Occupied property exemptions
A property may be exempt from Council Tax if it is occupied and one of the following circumstances applies.
- Student hall of residence (Class M)
- The property is a hall of residence provided predominantly for students and owned, managed or nominated by a qualifying educational institution or charitable body
- Property occupied only by students (Class N)
- The property is occupied only by one or more full-time students.Certain non-British spouses, civil partners or dependants of students may also qualify where immigration restrictions prevent them from working or claiming benefits
- Armed forces accommodation (Class O)
- The property is owned by the Ministry of Defence and held for use as accommodation for members of the armed forces
- Visiting forces accommodation (Class P)
- At least one liable resident is a qualifying member of a visiting force covered by the Visiting Forces Act 1952
- Property occupied only by people under 18 (Class S)
- All residents of the property are aged under 18
- Property occupied only by severely mentally impaired persons (Class U)
- The property is occupied only by people who are classed as Severely Mentally Impaired (SMI) for Council Tax purposes
- Diplomats and international organisations (Class V)
- The property is occupied by a person entitled to diplomatic privileges, consular privileges, or specified international organisation immunities under legislation, and who does not have another main residence in the United Kingdom
- Dependent relative annexe (Class W)
- The property is an annexe occupied as the sole or main residence of a dependent relative of someone living in the main dwelling. A dependent relative is someone who:
- Is aged 65 or over;
- Is severely mentally impaired; or
- Is substantially and permanently disabled
- Homes for Ukraine Scheme
- Special Council Tax provisions may apply where a property is occupied by a person who has arrived in the UK under the Homes for Ukraine Scheme or qualifying successor arrangements. These provisions can allow certain exemptions to continue where they would otherwise end
Apply for a property exemption
If you think your property may qualify for a Council Tax exemption, you can apply using our online form.